Company Violated Section 171(1) of CGST Act by Not Passing GST Rate Cut on Power Banks to Consumers.

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....Profiteering - supply of Power Bank Portronics Power Slice 10 - It has been established that the Respondent has increased the base price of the product i.e. Power Bank, despite the reduction in the GST rate from 28% to 18% during the period 01.01.2019 to 31.03.2019. Thus, the benefit of reduction in the GST rate has not been passed on to the recipients by way of commensurate reduction in the prices by the Respondent, in terms of Section 171 (1) of the CGST Act, 2017 during the above period. - NAPA....